This diploma thesis evaluates models of territorial self-government funding from the view of delegated powers in the Czech republic. To reach this goal, thesis is divided into four separated chapters. First chapter defines the function of local government, its position in present system of public administration, explains terms like own powers, extended powers and delegated powers. Second chapter of the work introduces valid legal framework about territorial self-government funding and each particular type of municipal government financing as well. It contains analysis of revenues and expenditures of municipalities and regions in last ten years particulary from 2002 to 2011. It clarifies historical development and gives more information about possible future process of municipal budgets. Third chapter deals with specific fund so called "contribution of execution of state administration". The last fourth part introduces budgetary allocation of municipality taxes and revenues - all according to valid legislation. It includes various suggestions of legal amendments of the budgetary allocation of taxes and their positive and negative effects as well.

The analysis of data from the Czech Republic between 1993 and 2013 assesses how VAT rate changes impact VAT revenues of respective national budgets. The core focus of the paper is the application of the Laffer curve on value added tax. Using a regression analysis we analyze how VAT revenue contributions to the budget are impacted by GDP. The results of our econometric model impaly that a 1% GDP increase leads to a 0.987% increase in VAT revenues to the budget. We find, by cleansing the VAT revenue data of inflationary and GDP effects, that the highest income generating VAT rates are 23% standard and 5% reduced. Both rates were, however, in effect as a result of VAT introductions in the Czech Republic, which might lead to a significant bias in our analysis. We present a chart of a time series of VAT revenues adjusted for inflationary and GDP effects which shows that VAT revenues decrease in the period from 1993 to 1998 after which they stabilize at around CZK 40bn until 2013. From that we infer that, over time, VAT payers have learned how to avoid the tax. We also present three hypotheses in our work; we find that an increase in the reduced VAT rate always brings additional revenues to the budget, that standard VAT rate changes impact revenues in the same direction in only 3 out of 5 cases, and that standard VAT rate changes are a leading variable for household consumption, the trend of which is always less volatile as the lagging variable. The above applies for the reduced VAT rate in just one of four cases.

This thesis deals with the effects of the financial crisis on the state budget of the Czech Republic in 2008 - 2013. The main objective of this thesis is to analyze the impact of the financial crisis on revenues, expenditures and budget deficit and public debt of the Czech Republic within the selected period, in the context of measures taken by the government. The theoretical part of the thesis includes the definition of "financial crisis", the main causes of the global financial crisis, including the mechanism by which the crisis has grown into a global extent. The practical part of the thesis deals with the analysis of the impact of the financial crisis on the state budget of the Czech Republic in 2008 - 2013. In conclusion, problem areas are identified and the recommendations are formulated.

This thesis deals with issues of the public debt of Czech Republic. The aim of this thesis is to find the causes that contribute to adverse developments affecting fiscal imbalances. The set target based on the fundamental hypothesis that the current state of public debt is not due only to economic deficit. The hypothesis is confirmed by the finding that public debt is mainly due to the accumulation of annual budget shortfall, which were formed even in times of economic growth. The theoretical part deals with structure, methodology and opportunities in funding fiscal imbalances. The practical section assesses the development of key entries of public finances in years 2000 to 2012, when Czech economy went through a period of expansion followed by a period of recession. Own contribution of this work lies in trend analysis examined quantities in relation to GDP and the subsequent assessment of urgency of their development. Conclusion of the practical part is dedicated to the key issues that emerged from previous analyzes and proposes possible measures to tackle them.

The diploma thesis processes a mid-term plan based on a financial and strategic analysis and subsequently proposes suggestions and corrective measures for possible improvement of economic situation of the analyzed company.

The topic of the thesis is economical appraising of run the power from cogeneration units to different voltage level. There is sloves in the text, how and under what conditions we can find an optimal solution for the deployment of cogeneration units to the electricity network. The main criterion is the loss of networks and their economic evaluation. We are a description of the different types of cogeneration units, the economic balance and a treatise on losses in electrical networks.

The master`s thesis deals with the evaluation of the management ZIKOS allowance organization. The aim of this work is the cost-benefit analysis and financial analysis to evaluate the management of the organization and propose recommendations for improvement the management of the organization. On the basis of theoretical knowledge referred to in the first part is the second part focuses on the assessment of economics. The third part contains suggestions and recommendations to improve the management of allowance organizations ZIKOS.

The diploma thesis deals with the current financial situation of the firm DSB EURO s.r.o. Master's thesis is focused on using statistical tools, time series and regression analysis, as an effective tool for assessing enterprise characteristics, especially economic indicators. The aim of this work is to analyze economic data, using regression analysis to assess prognosis and to draw conclusions, which should serve the company for a stable and economic growth.

The theme of the thesis is the proposal of a comprehensive business plan to establish a fitness center with gym and fitness training. The theoretical part focuses on the basic information about the business plan. The concept part is then applied to a specific business plan for the establishment of fitness centers

This paper aims to quantify the municipal tax revenue effects of built-up area increases. The assumed existence of these effects is one of the key reasons for ongoing land consumption on the side of the municipalities. Some previous case studies however suggested that these effects might be not large enough especially in rural municipalities and would thus make land development not profitable. We estimate the effect of built-up industrial and commercial (BIC) area change on the business tax revenues in cross-sectional instrumental variable (IV) estimations. Based on detailed data for Bavaria, we find a significant and positive tax revenue effect of an increase in municipal BIC area. There exist strong differences in the size of this effect between urban and rural municipalities. The largest effects are generated by the BIC area in the large cities and become substantially smaller when these are dropped from the sample. Based on these findings, we reflect on the tradable planning permits (TPP) scheme recently discussed in the land use literature in the context of policies aiming to limit land consumption. Furthermore, we relate our estimates to the average municipal costs for land development and execute a number of robustness checks.